Oueik v Chief Commissioner of State Revenue [2023] NSWCATAP 26

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Oueik v Chief Commissioner of State Revenue [2023] NSWCATAP 26 Hearing dates: 12 August 2022; Further submissions filed 19 August 2022 and 23 August 2022 Date of orders: 03 February 2023 Decision date: 03 February 2023 Jurisdiction: Appeal Panel Before: I Coleman SC ADCJ, Principal Member Dr J Lucy, Senior Member Decision: Appeal dismissed. Catchwords: APPEAL – Land tax – Where taxpayer defaulted in payment of land tax – Where Tribunal affirmed respondent's decision not to remit premium component of land tax – Whether Tribunal misunderstood its role – Whether Tribunal erred in exercise of discretion – Whether Tribunal misconstrued s 25 of Taxation Administration Act 1996 (NSW) by failing to recognise that it confers a broad discretion Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Land Tax Management Act 1956 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: CFK v Office of Children's Guardian [2017] NSWSC 460 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 CXZ v Children's Guardian [2020] NSWCA 338 E Group Security Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1190 House v R (1936) 55 CLR 499 Irvine v Commissioner of Police, New South Wales Police Force [2012] NSWADT 245 Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 New South Wales Land and Housing Corporation v Orr [2019] NSWCA 231; (2019) 100 NSWLR 578 Re Minister for Immigration and Multicultural Affairs; Ex parte Applicant S20/2002 (2003) 77 ALJR 1165; [2003] HCA 30 Southern Cross Community Healthcare Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1317 Category: Principal judgment Parties: Ronney Oueik (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Rider (Appellant)